AbstractSincethereformandopeningup,China'ssmallandmedium-sizedmanufacturingenterprisehasachievedgreatdevelopment.AccordingtotheChinaenterpriseconfederationstatistics,by2004thefirsthalf,ChinaintheindustryandCommerceDepartmentofmediumscalethefollowingenterpriseregisteredmorethan320,individualandindustrialandcommercialdooralsohasreached2300,accountsfortheenterpriseisover99%ofthetotal,createthefinalproductsandservicesofvaluehastoChina'sgrossdomesticproductof55.6%share.Visible,smallandmedium-sizedenterprisehastopromoteChina'ssustained,rapidandhealthyeconomicdevelopmentimportantstrength.Therefore,insmallandmedium-sizedenterprisedevelopmentatthesametime,howtothroughthemanagementlevelofascensionmakesyoustrongerbigger,beplacedintheenterpriseinfrontofaproject.Thispaperanalyzesthemanagementaccountinginthepresentsituationoftheapplicationofsmallandmedium-sizedenterprises,andtheproblemsintheprocessofapplication;Andthroughtheintroductionofthelevitesofthecontentandanalysis-relatedcaseanalysis,abouthowtoapplytothemanagementaccountingmethodinmiddleandsmallenterpriseactualoperationandmanagement,howtodevelopitsthebiggestrole;Finally,accordingtothemanagementaccountinginthesmallandmedium-sizedenterpriseapplicationinexistencethequestionputforwardthecorrespondingimprovementmeasure.KeyWords:managementaccounting；smallandmedium-sizedenterprise；application；problems；countermeasures目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc323124571"中文摘要PAGEREF_Toc323124571\hIHYPERLINK\l"_Toc323124572"AbstractPAGEREF_Toc323124572\hIIHYPERLINK\l"_Toc323124574"1绪论PAGEREF_Toc323124574\h1HYPERLINK\l"_Toc323124575"1.1研究背景PAGEREF_Toc323124575\h1HYPERLINK\l"_Toc323124576"1.2研究意义PAGEREF_Toc323124576\h1HYPERLINK\l"_Toc323124577"1.3文献综述PAGEREF_Toc323124577\h2HYPERLINK\l"_Toc323124578"1.4研究的方法、思路及研究内容PAGEREF_Toc323124578\h3HYPERLINK\l"_Toc323124579"2管理会计在中小企业中应用的现状及存在的问题PAGEREF_Toc323124579\h4HYPERLINK\l"_Toc323124580"2.1管理会计在中小企业中应用的现状PAGEREF_Toc